EXCISE REGULATION 2015

PART 4 - TOBACCO, FUEL, AND DELIVERY OF CERTAIN GOODS WITHOUT ENTRY  

Division 2 - Matters relating to tobacco  

SECTION 20   20   DELIVERY OF AUSTRALIAN TOBACCO LEAF  
For section 164 of the Act, Australian tobacco leaf may be delivered:


(a) for a purpose approved by the CEO; or


(b) if:


(i) it is to be destroyed; and

(ii) the CEO has approved the delivery.
Note:

Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.




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